The Coalition will give a "clear direction" on how the €14 billion from Apple should be spent, according to Minister for Public Expenditure and Reform Paschal Donohoe.
However, Opposition parties argue it will be up to the next Government to decide on how the spending should be prioritised.
Speaking on RTÉ's This Week programme, Minister Donohoe said it would be "very reasonable" for the Coalition leaders to examine how to prioritise the Apple windfall, along with Minister for Finance Jack Chambers and himself.
He added that funds would be used for the "long-term benefit of our country, our people and our economy" rather than allocated to day-to-day spending or used in a single year.
The minister said the Government needed to know when the Apple funds would be available and "have a better sense of what that money could be" before they reveal how it would be spent.
That is unlikely to be known until well into 2025, after the next general election.
Opposition parties were quick to remind the Government how it engaged in a marathon legal battle with the European Commission on the same side as Apple.
The Social Democrats finance spokesperson Róisín Shortall said it was "ironic" how the Government which fought against securing billions from Apple now wanted to decide on how the money should be spent.
Deputy Shortall said it should be the next Government that would take the decisions, rather than this outgoing administration.
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Sinn Féin's spokesperson on Finance and Public Expenditure Pearse Doherty told RTÉ News it was up to the people to decide.
He said: "It's up to the Irish people who'll decide the priorities in the next [general] election, and for us, we'll go forward with a mandate seeking to deliver affordable housing and ten euro a day childcare."
The Donegal TD added that any Apple money would mostly be spent on infrastructure "to make sure we catch up through the decade of lost investment we had over Fianna Fáil and Fine Gael".
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However, Taoiseach Simon Harris has defended the Coalition's plan to draw up a plan on how to spend the Apple billions.
He said: "In my view, there are really important conversations in how you invest it in infrastructure, how you would invest it in things perhaps off the balance sheet, how you could look at things like improving our electricity and energy supply, our housing supply being the biggest societal challenge that we face."
The Taoiseach added it would be "sensible" for the Government to arrive at a viewpoint on the question, even if the decision-making would continue for a number of years.
